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The main functions of controlling and periodisation of their formation


Alena Yargunkina, Marina Chuvashlova
(about the authors)

Yargunkina Alena Evgenyevna – Applicant, Ulyanovsk State University

Chuvashlova Marina Vladimirovna – Candidate of Science, Economics, Associate Professor, Ulyanovsk State University

Published in:
Russian Journal of Entrepreneurship
– № 3 / February, 2014



Keywords: controlling, functions of controlling, information, periodisation, social and economical development, system, tools


Citation:
Alena Yargunkina, Marina Chuvashlova (2014). The main functions of controlling and periodisation of their formation. Russian Journal of Entrepreneurship, 15(3), 101-112. — url: http://bgscience.ru/com/lib/4611


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Abstract:

This author examines the historical development of controlling through the prism of changes of its functions. The functions were systematised in accordance with the periods of formation thereof. The author found that at different historical stages broadening and deepening of controlling functions occurred, thereby providing the increase of integration, coordination, interaction and interpenetration of different areas of knowledge – management, accounting, control, and analysis. The features of the development of controlling functions in Russia were distinguished.







References:
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